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A debate began on March 6 about the relative merits of defensive end Justin Smith, who signed an six-year, $45 million deal with $20 million guaranteed, and Marques Douglas, who signed a four-year deal with the Buccaneers at a fraction of that amount.

Both had similar 2007 numbers with Smith making 78 tackles, two stuffs (tackles on running backs for a loss) and two sacks. Douglas had 72 tackles, 12 stuffs and three sacks. So why pay so much more for Smith?

After looking at the tape of the Dec. 15 Bengals-49ers game, it became obvious. Smith affected the game with his constant and timely pressures on quarterback Shaun Hill, while Douglas didn’t pressure Carson Palmer at all. But the analysis was unfair to Douglas, who faced Bengals Pro Bowl left tackle Willie Anderson, while Smith dueled Adam Snyder - an injury replacement for Jonas Jennings.

So how about comparing Douglas and Smith against the same player in the same stadium, All-Pro Seahawks tackle Walter Jones at Seattle’s Qwest Field?

Again, this analysis slants somewhat towards Smith. The Bengals lost a tight 24-21 game to Seattle, while the 49ers offense did Douglas no favors in a 24-0 loss in which the 49ers recorded a franchise-low six first downs.

Nevertheless, even with the skewed games, it’s clear that Smith is the better player, no matter what the stats say.

Douglas simply couldn’t get through Jones to pressure Seattle quarterback Matt Hasselbeck, not even once. He seemed more intent on covering the flat and peeling away from Jones to make a downfield tackle.

Smith had his problems with Jones, but he was able to bull rush him, and wheel him back into Hasselbeck. It’s clear after watching two games that Smith is stronger and more athletic than Douglas. Smith proved it in the Seattle game by covering tight end Will Heller on one play. Heller couldn’t run away from Smith on a flat route and Smith tackled him after he caught a 2-yard pass.

Seattle also paid Smith a compliment. On a critical 4th-and-1 on the Bengals’ 36 with 1:41 left, Seattle ran away from Smith’s right-end spot for a 14-yard gain and a first down.

In the two games, Smith never came out of the game and played right end for all but two or three plays. The 49ers plan to highlight him, playing him everywhere on the defensive line, which they did with Douglas.

I’d be surprised if Smith turned out to be a bust. Certainly, the 49ers overpaid him, every team that signs a big name early in free agency does. Nevertheless, he should make a significant impact.

NOTES: Linebacker Parys Haralson might have been somewhat surprised to receive an extra $243,000 this year (don’t you love it when that happens). Haralson benefitted from the Performance-Based Payment distribution from the 2002 Collective Bargaining Agreement.

Based on a formula of playing time, salary, bonuses and incentives, players are awarded money from the Performance-Based Payment pool if they play a fair amount but are in a lower salary bracket. Haralson, a fifth-round draft choice in 2006, made $360,000 in base pay last year and is due to make $445,000 this year.

Thanks to NoFear for the heads up on the “L” in the Aquiar site. It’s been corrected.

COMMUNITY CALENDAR: The 49ers eighth annual ski event takes place April 3-6 and will include coaches Mike Nolan, Greg Manusky and Mike Martz. Alex Smith, Joe Nedney, Vernon Davis, Manny Lawson, David Baas and even Bryant Young are expected to be at Squaw Valley for the event.

Proceeds benefit the 49ers Foundation. For more information go to www.49ers.com.